https://www.taxtmi.com/caselaws?id=789710 An adjudicatory order under Section 74 cannot be sustained where the affected party is denied an effective hearing and the show cause notice fails to disclose the basis of the proposed action with sufficient specificity. The Court found material doubt that the authorised representative was given a proper personal hearing, as he was directed to office staff and document verification instead. It also held that the notice was vague in stating the grounds for invoking Section 74, which prejudiced the petitioner's ability to respond effectively. The impugned order was set aside and the matter remitted for fresh consideration after granting an effective opportunity to be heard and to produce additional documents. en-us Wed, 05 Nov 2025 00:00:00 +0530 Mon, 13 Apr 2026 07:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789710 An adjudicatory order under Section 74 cannot be sustained where the affected party is denied an effective hearing and the show cause notice fails to disclose the basis of the proposed action with sufficient specificity. The Court found material doubt that the authorised representative was given a proper personal hearing, as he was directed to office staff and document verification instead. It also held that the notice was vague in stating the grounds for invoking Section 74, which prejudiced the petitioner's ability to respond effectively. The impugned order was set aside and the matter remitted for fresh consideration after granting an effective opportunity to be heard and to produce additional documents. Case-Laws GST Wed, 05 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789710